问题如下：
Black Co. complies with the US GAAP. It used 100 million of its own cash and borrowed an equal amount to open a subsidiary in Ukraine. Ukraine is not currently in a hyperinflationary environment, but this situation could change. If Ukraine’s economy becomes highly inflationary, Black will most likely translate inventory by:
选项：
A.
restating for inflation and using the temporal method.
B.restating for inflation and using the current exchange rate.
C.using the temporal method with no restatement for inflation
解释：
Under US GAAP, the temporal method would be used with no restatement.
请问为什么Black's subsidiary in Ukraine 同样需要遵循US GAAP呢？
